2025 (11) TMI 881

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....ich the Petitioner concedes to have purchased from Dubai. The same was detained vide detention receipt dated 8th October, 2023. 3. The case of the Petitioner is that he is an Indian citizen and had travelled to Dubai, where he purchased the detained article for personal use. Upon his arrival in India, he was wearing the detained article which was then seized by the Customs officials. 4. Ld. Counsel for the Petitioner submits that no show cause notice (hereinafter, 'SCN') has been issued to the Petitioner with respect to the detention. Hence, the detained articles shall be released. Reliance is placed upon the judgment of the Supreme Court in Union of India & Anr. v. Jatin Ahuja in Civil Appeal No. 3489/2024 which reads as under: ....

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....ms may, for reasons to be recorded in writing, extend the six months' period by a period not exceeding six months and inform the person from whom such goods were seized before the expiry of the period so specified. The proviso therefore contemplates that the period of six months mentioned in sub-section (2) of section 110 of the said Act can be extended by the higher authority for a further period not exceeding six months, for reasons to be recorded in writing. The proviso also requires the higher authority to inform this to the person from whom such goods were seized before the expiry of the period of six months mentioned in sub-section (2) of section 110. We find that in respect of the seized car, there is neither any notice under cla....